Decentralization and rural property taxation

	FAO LAND TENURE STUDIES 7 Decentralization and Rural Property Taxation

FOOD AND AGRICULTURE ORGANIZATION OF THE UNITED NATIONS Rome 2004

	Table of Contents

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ISBN 92-5-105144-5
ISSN 1020-3117

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© FAO 2004

FAO Land Tenure Studies

FAO’s Land Tenure Studies are concise presentations on the often complicated and controversial subject of land tenure, especially as it relates to food security, poverty alleviation and rural development. These studies do not seek to be exhaustive but instead reflect what FAO and its many international collaborators have discovered are ‘good practices’ for a particular aspect of land tenure and its administration. The studies cover various aspects of improving access to land and other natural resources and increasing tenure security. They address the role of land tenure in rural development, gender and access to land, improved access to land through leasing arrangements, rural property taxation systems, and land consolidation.

More information on the Land Tenure Studies, and on FAO’s work in land tenure, is available at:
http://www.fao.org/sd/LTdirect/ltstudies_en.htm
http://www.fao.org/sd/IN1_en.htm

ACKNOWLEDGEMENTS

FOREWORD

1. INTRODUCTION

2. DECENTRALIZATION

Reasons for decentralization
Problems in implementing decentralization

3. FINANCING DECENTRALIZATION

Inter-governmental finance
Need for fiscal autonomy of local governments
Possible revenue sources for local governments
Local taxation
Rural property tax

4. IMPLEMENTING A RURAL PROPERTY TAX

Practical details of rules: a checklist
Administrative machinery
Putting it into practice: a chronological checklist

5. VALUATION APPROACHES AND TECHNIQUES

Valuation methods and standards
Computer assisted mass appraisal (CAMA)

6. FINAL COMMENTS

BACK COVER

Decentralization and Rural Property Taxation

Table of Contents